Internal Revenue Bulletin:
2013-31

July 29, 2013

EMPLOYEE PLANS

These final regulations provide guidance on coverage of certain
preventive services. They provide an exemption for religious employers
from the coverage of contraceptive services requirement under section
2713 of the Public Health Service Act, incorporated into the Code
by section 9815. The rules also establish accommodations for nonprofit
organizations that do not meet the definition of religious employer
but have a religious objection to providing coverage of contraceptive
services.

This notice contains updates for the corporate bond weighted
average interest rate for plan years beginning in July 2013; the 24-month
average segment rates; the funding segment rates applicable for July
2013; and the minimum present value rates for June 2013. The rates
in this notice reflect certain changes implemented by the Moving Ahead
for Progress in the 21st Century Act, Public Law 112-141 (MAP-21).